題目

Which of the following is in the correct chronological sequence for purchase documents?

A

Purchase order - Invoice - Goods received note - Delivery note

B

Delivery note - Goods received note - Purchase order - Invoice

C

Purchase order - Delivery note - Goods received note - Invoice

D

Goods received note - Delivery note - Purchase order - Invoice

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Chapter6Accountingformaterials

A purchase originates with a requisition for goods, by either the stores department or a user department. The buying department negotiates purchase terms and issues a purchase order to send to the supplier. The supplier processes the order and delivers the goods. A delivery note is provided with the goods when delivered. The stores department then produces its own document to record the goods received (the goods received note), which includes additional details such as the code for the item of inventory. The supplier sends the invoice when the goods are delivered. Invoices received from suppliers are called purchase invoices.When the invoice has been checked and confirmed as correct, a cheque requisition might be prepared, for a senior manager to sign, asking the relevant section of the accounts department to prepare a cheque and send it to the supplier.

多做幾道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

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